Is salary from day job included in calculation of aggregate turnover for gst?

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Say if I am working in a software company as an employee. In my free time I make software for google play store. Will the salary I earn from my day job employer will be added in calculating aggregate turnover of 20 lakhs for GST registration liability?

Replies (5)
Sir, I'm unable to understand your question completely, but I want to tell you that if the app you are developing is for Company and it's part of your job then it is out of GST purview, but if you are providing independent services which is not included in your job responsibility then your company have to pay GST under RCM on amount paid assuming you are unregistered.

However, GST under RCM u/s 9(4) is suspended till 30.09.2019, hence, no registration liability if TO below 20lakhs (or 40lakhs subject to certain conditions)
@ CA Ankit ji, I work for company on salary basis. but in my free time I provide my services to other clients. So I wanted to know Will the salary I earn from my day job employer will be added in calculating aggregate turnover of 20 lakhs for GST registration liability?
No, only service provided to the clients will be taken to compute Agg. TO, there is no GST on services provided to Employer in course of Employment.
Originally posted by : Vishesh Surana
by that understanding only I answered

Thanks, I was replying to CA Ankit ji. I am new  here so pardon if I replied incorrectly.

(1) my mother,myself and my wife have a site with an extent of 419 sq.yds. and went into joint development agreement with builder on FEB 2018 and in consideration we are promised 2 flats for my mother( 1 residential and 1 non-residential),1 residential flat for me and 1 residential flat for my wife.1 flat including common areas is 1000sq.ft and 1 sq.ft. government stamp duty value is 2200rupees and for non-residential flat is 2500rupees.Builder sold all flats by December 2018.We are GST unregistered during Joint development agreement and even now we are not having GST registration.Builder handed over the flats in DEC2019 after OCCUPANCY CERTIFICATE.Could you let me know do we need to pay GST on 4 flats or not and HOW MUCH AND WHEN TO PAY.Builder has not asked us GST. Could you tell me the GST liability is with landlord or builder since our agreement is done before 01/04/2019.  

Also clarify since I am GST unregistered and builder is GST registered does he need to pay GST under reverse charge mechanism as our JDA took place before 01/04/2019 I.e. on FEB 2018

Right now builder is not asking GST but also tell me the liability is with landlord or builder

(2) Also my salary,interest incomes from partnership firm,residental rents income and commercial rent income altogether crosses 20lakhs so whether i need to pay GST or not,if so do i need to pay on entire income or only towards commercial rent income.As i heard that agrregate turnover mean exempted supplies too.And whether i need to take GST registration or not      


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